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楼主:LENNY_DONG

[个人所得税] 更新 从税务局归来 - 注意首次GST 申报细节 - 11楼更新买空地建投 [复制链接]

发表于 2013-8-18 11:55 |显示全部楼层
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AVC 发表于 2013-8-18 11:50
请问一下关于父母借款利息的问题,有规定的利率吗?还是说现在最低的fix rate是4.69%,我可以按这个利率跟 ...

可以按市场价FIX RATE签LOAN AGREEMENT

然后你父母收到利息在澳洲交10%的税就可以

会计也可以帮你做这类文件
CPA&REG TAX AGENT
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发表于 2013-8-18 15:13 |显示全部楼层
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我在CBA工作 PDS上面写的很清楚 自杀是不保的.

发表于 2013-8-22 10:25 |显示全部楼层
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Mr.Yuan 发表于 2013-8-18 15:13
我在CBA工作 PDS上面写的很清楚 自杀是不保的.

So many different answer until now
CPA&REG TAX AGENT

发表于 2013-8-26 22:34 |显示全部楼层
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强力往上推一把

发表于 2013-8-26 22:43 |显示全部楼层
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借你这个帖子问一句,投资房报negative gearing的period怎么算?是从购投资房日起一个财年内所有利息-renting收入还是从租出去第一天起一个财年?区别就是如果我 买了投资房,头两个月登广告但没租出去,这两个月的贷款利息能不能算negative gearing?还是说一定要从租出去第一天开始才能算?

发表于 2013-8-26 22:45 |显示全部楼层
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谢谢
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发表于 2013-8-26 23:00 |显示全部楼层
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xji 发表于 2013-8-26 22:43
借你这个帖子问一句,投资房报negative gearing的period怎么算?是从购投资房日起一个财年内所有利息-rent ...

从你登广告开始算起利息
CPA&REG TAX AGENT

发表于 2013-8-28 11:00 |显示全部楼层
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感謝分享

发表于 2013-8-28 11:11 |显示全部楼层
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学费2000块封顶推迟倒2016财年?

发表于 2013-8-28 11:33 |显示全部楼层
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mark

发表于 2013-8-28 11:55 |显示全部楼层
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鱼羊鲜 发表于 2013-8-28 11:11
学费2000块封顶推迟倒2016财年?

check level 219

评分

参与人数 1积分 +8 收起 理由
鱼羊鲜 + 8 感谢分享

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CPA&REG TAX AGENT
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发表于 2013-8-28 14:32 |显示全部楼层
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您真幽默

发表于 2013-8-30 10:48 |显示全部楼层
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上书房行走 发表于 2013-8-28 14:32
您真幽默

THANK YOU(paopaobing(88))
CPA&REG TAX AGENT

发表于 2013-9-2 09:13 |显示全部楼层
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发表于 2013-9-2 11:19 |显示全部楼层
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头像被屏蔽

禁止发言

发表于 2013-9-4 13:21 |显示全部楼层
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sunhaicheng 发表于 2013-6-29 11:20
同问,谢谢指教

要填写一个non-lodgement tax application form. 说明一下情况,不能什么都不做。如果ATO抽查到了毕竟是一件麻烦的事情
签名被屏蔽
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发表于 2013-9-7 13:04 |显示全部楼层
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你都跑我楼里来了

发表于 2013-9-11 09:37 |显示全部楼层
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We continually make more information available for individuals to pre-fill their tax returns. This information is also used in our risk analysis models to identify individuals who are not lodging tax returns, failing to declare income or lodging incorrect claims for deductions, offsets and other benefits.

In 2013–14 we will focus our compliance activities on:

individuals who fail to declare income or make incorrect claims
wealthy individuals
participation in tax planning schemes.
The government has recognised the effectiveness of our data and information matching activities by providing us with additional funding to expand and improve our systems and capabilities. From 1 July 2014 we will have more and higher quality data to share with individuals and small businesses (mainly sole traders) about sales of shares, property and units in managed investment trusts; as well as a greater range of international bank transactions.

Failing to declare income or claiming deductions and benefits incorrectly
As we continue to improve our information-gathering capabilities, we will further expand our information–matching program. Over the next year we will progressively increase the amount of information available in our pre-filling service.

We undertake reviews where we identify discrepancies – such as where individuals do not report some or all of their income, including income from a foreign source.

This year we will use new information sources to check correct reporting of:

private health insurance rebate claims
flood levy exemptions
taxable government grants and payments
certain payments to contractors in the building and construction industry.
We will continue to provide advice to new rental property owners to help them understand their entitlements and obligations, to ensure they complete their tax returns correctly. In our publication, Rental property expenses, we provide information about expenses they can either claim immediately or over a number of years, or cannot claim at all.

Find out more

Rental property expenses

End of further informationWealthy individuals using complex business structures
Our analyses show that some individuals who have high gross incomes or control of significant net wealth use strategies designed to avoid their obligations. This includes failing to report all income, including dividends, capital gains and income from foreign sources.

The community expects us to ensure that wealthy Australians pay the right amount of tax. The government provides us with specific funding for compliance strategies focusing on wealthy individuals.

The business affairs of wealthy individuals often include complex groups involving companies, trusts and self-managed superannuation funds which may be structured in ways designed to under-report income or not disclose asset sales. The blurring of distinctions between business and personal income and expenses is a common issue attracting our attention.

We will contact taxpayers asking them to explain situations in which their wealth appears inconsistent with reported tax and economic performance.

Find out more

Tax compliance for small-to-medium enterprises and wealthy individuals

End of further informationParticipation in tax planning schemes
Individuals, including self-funded retirees, are often targeted by promoters of tax planning schemes promising high investment returns and significant deductions for complex arrangements that do not comply with tax laws. We will investigate domestic promoters and participants in these schemes and consider prosecution in appropriate cases.

CPA&REG TAX AGENT

发表于 2013-9-13 09:18 |显示全部楼层
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STS-TAX 发表于 2013-9-11 09:37
We continually make more information available for individuals to pre-fill their tax returns. This i ...

(paopaobing(88))

SUPER UPDATE
CPA&REG TAX AGENT

发表于 2013-9-17 09:34 |显示全部楼层
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LEVEL 258 IS VERY GOOD UPDATE FROM ATO

发表于 2013-9-19 09:07 |显示全部楼层
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LEVEL 258 IS VERY GOOD UPDATE FROM ATO
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发表于 2013-9-20 22:57 |显示全部楼层
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Deputy President I R Molloy

CATCHWORDS

TAXATION – Income tax – Capital gains tax (CGT) – Joint tenants – No exemption as a trustee –Main residence exemption not applicable – Liable to pay 50% of the capital gain on disposal – Objection decision affirmed

LEGISLATION

Income Tax Assessment Act 1997 (Cth) ss 103-10, 106-50, 108-7, 118-110

CASES

Baumgartner v Baumgartner [1987] HCA 59; (1987) 164 CLR 137

Muschinski v Dodds [1985] HCA 78; (1985) 160 CLR 583


REASONS FOR DECISION


Deputy President I R Molloy

17 September 2013


INTRODUCTION

    In April 2002 Mr Gerbic purchased a town-house at Mount Coolum for his adult son Justin to reside in. To guard against his son acting unwisely, Mr Gerbic had the property transferred to himself and his son as joint tenants.
    Justin lived in the town-house until 2007 when he moved into a house at Coolum Beach. The Coolum Beach property was purchased by Justin and his mother. The purchase was financed through a loan from Westpac secured by a mortgage over each of the properties.
    In September 2007 the town-house was sold and the proceeds of sale were used to reduce the debt to Westpac. At the same time Westpac released Mr Gerbic from a guarantee he had given.
    Mr Gerbic was assessed for the 2008 income year for capital gains tax (“CGT”) on 50% of the net capital gain arising from the sale of the town-house.[1] He applies for review of the decision disallowing his objection.

ISSUES

    The issues are:
        did Mr Gerbic make a capital gain on disposal of the town-house;
        did Mr Gerbic hold his interest in the town-house on trust for his son so that he was exempt from CGT;
        does the exemption for principal place of residence apply to Mr Gerbic.

DID MR GERBIC MAKE A CAPITAL GAIN?

    There is no dispute that the town-house was sold for a capital gain or as to the amount of that gain.
    Individuals who own a CGT asset as joint tenants are treated as if they each owned a separate CGT asset, constituted by an equal interest in the asset, and as if each of them held that interest as a tenant in common: Income Tax Assessment Act 1997 (Cth) (“ITAA”), s 108-7.
    As one of two joint tenants, Mr Gerbic was assessed on a 50% share of the net capital gain.
    Mr Gerbic said it was never his intention to profit from the sale of the town-house.
    He said he only went on the title to protect his ‘inexperienced’ son of 23 years from doing something ‘silly’ and selling the town-house on a whim.
    These matters do not alter his liability, as an owner of a half interest in the town-house, for CGT on 50% of the capital gain on its disposal.
    Mr Gerbic also said he did not receive any of the proceeds of sale of the town-house. After payment of expenses, such as agent’s commission and legal fees, everything went towards reduction of the loan used to purchase the Coolum Beach property in which he had no interest.
    As a joint tenant Mr Gerbic had an entitlement to half the proceeds of sale. His decision to use his share of the proceeds to reduce the debt to Westpac was his choice. For CGT purposes a person is treated as having received money if it is applied as he or she directs: ITTA, s 103-10.
    Mr Gerbic did make a capital gain in respect of the disposal of his half interest in the town-house.

IS THERE AN EXEMPTION AS TRUSTEE?

    The CGT provisions do not apply to the legal owner of an asset if the legal owner held it on trust for another person and the other person was absolutely entitled to that asset as against the trustee: ITAA, s 106-50.
    Mr Gerbic said that if he had known of his potential liability he would have signed a trust deed declaring that he held his interest in the town-house on behalf his son. That, of course, may have defeated the purpose of having the title in both names. However, there was no written declaration of trust, as Mr Gerbic concedes.
    Similarly, there is an absence of words or conduct from which an intention to create a trust could be inferred. Mr Gerbic said he became a joint owner to prevent Justin dealing with the property ‘on a whim’. He said his intention was that the property be solely for Justin’s benefit in the event he wished to ‘upgrade’.
    Contrary to a trust as contemplated by the legislation, this evidence indicates an intention on the part of Mr Gerbic that Justin should not have an absolute entitlement to the property. In the circumstances it is unnecessary to consider the requirement that a declaration of trust respecting land be manifested and evidenced by writing: Property Law Act 1974 (Qld), s 11(1)(b).
    The Commissioner for completeness canvassed the possibility of a constructive trust, citing cases such as Baumgartner v Baumgartner [1987] HCA 59; (1987) 164 CLR 137; and Muschinski v Dodds [1985] HCA 78; (1985) 160 CLR 583.
    Mr Gerbic paid cash for the town-house. His son did not contribute anything towards the purchase, and did not pay any money to Mr Gerbic towards his share. There was no evidence that Justin paid anything in the nature of rent to Mr Gerbic.
    Justin paid for maintenance and recurring expenses associated with the property, such as council rates, body corporate levies, and electricity and telephone bills. Mr Gerbic paid some of these expenses while his son was unemployed. Mr Gerbic also appears to have paid for improvements to the bathroom, and for a new hot water heater.
    These facts do not support a finding of a constructive trust of Mr Gerbic’s interest in the property for the benefit of Justin.
    Mr Gerbic did not hold his share in the property on trust so as to entitle him to an exemption from CGT.

DOES THE EXEMPTION FOR MAIN RESIDENCE APPLY?

    As joint tenants Mr Gerbic and his son are regarded as each owning a separate CGT asset, being a 50% interest in the town-house held as a tenant in common:
    ITAA, s 108-7.
    The capital gain made from the disposal of a dwelling, or an interest in a dwelling, will be disregarded in the case of an individual, if the dwelling was his or her main residence throughout the period of ownership: ITAA, s 118-110.
    The circumstances of each co-owner must be considered separately. The Commissioner does not dispute that Justin was entitled to the principal place of residence exemption in respect of his interest in the property.
    To be eligible for the exemption in respect of his liability for CGT on disposal of his interest in the property, Mr Gerbic would have had to reside in the town-house himself.
    It is not sufficient that it was a co-owner’s main residence.
    The exemption from liability in respect of a main dwelling does not apply to Mr Gerbic.

CONCLUSION

    The objection decision is affirmed.
CPA&REG TAX AGENT

发表于 2013-9-24 09:29 |显示全部楼层
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TAXATION – Income tax – Capital gains tax (CGT) – Joint tenants – No exemption as a trustee –Main residence exemption not applicable – Liable to pay 50% of the capital gain on disposal – Objection decision affirmed

LEVEL 262
CPA&REG TAX AGENT

发表于 2013-9-24 23:44 |显示全部楼层
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请教一下下,如果为了避免交Medicare levy,我想买个hospital cover,我们的家庭收入其实达不到那么多,但因为公司有优惠,算下来最便宜的那种正好跟我们交的levy差不多,这种情况是不是应该买呀,可是明年我可能想Part time,这样一算就好像又不值得买了,我这么算对吗

发表于 2013-9-25 09:14 |显示全部楼层
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nancy.ma 发表于 2013-9-24 23:44
请教一下下,如果为了避免交Medicare levy,我想买个hospital cover,我们的家庭收入其实达不到那么多,但 ...


INSURANCE WOULD NOT COVER MEDICARE LEVY

ONLY HELP FOR MEIDCARE LEVY SURCHARGE

评分

参与人数 1积分 +3 收起 理由
nancy.ma + 3 谢谢,是我搞糊涂了

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CPA&REG TAX AGENT

发表于 2013-9-25 09:16 |显示全部楼层
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本帖最后由 lee2267 于 2013-9-25 09:19 编辑
STS-TAX 发表于 2013-9-25 09:14
THE REASON FOR 0 IS FOR SOME HIGH INCOME EARNER, THEY SHOULD ENJOY 30% REBATE.

SINCE GOVT CHANGE  ...


我今年已经犯了很多错误了。之前老是搞不清。code c 和 code e ...我们这边很多客户最后都只能选c。。
rebate全的吐出来。。汗一个

吐槽一下:#258 要更新了。。新党上台,又要税改了
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发表于 2013-9-25 09:19 |显示全部楼层
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lee2267 发表于 2013-9-25 09:16
我今年已经犯了很多错误了。之前老是搞不清。code c 和 code e ...我们这边很多客户最后都只能选c。。
re ...

Sorry, I reply wrong topic.....

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参与人数 1积分 +3 收起 理由
lee2267 + 3 好孩子

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CPA&REG TAX AGENT

发表于 2013-9-25 09:56 |显示全部楼层
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STS-TAX 发表于 2013-9-25 09:19
Sorry, I reply wrong topic.....

认识到错误是个好孩子。。+3

发表于 2013-9-25 17:20 |显示全部楼层
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本帖最后由 nancy.ma 于 2013-9-25 17:23 编辑
STS-TAX 发表于 2013-9-25 09:14
INSURANCE WOULD NOT COVER MEDICARE LEVY

ONLY HELP FOR MEIDCARE LEVY SURCHARGE


找到高人了,在问个问题,我分分都给你
1,年初公司发了一笔钱,是免税的,也就是说税公司承担,当时也没太仔细看,到报税的时候了,我发现公司把这笔钱以及税都算在我的收入上了,结果我还得补税。我觉得这笔钱的税跟我没关系,是我的net income,不该把gross up之后的钱算在我的年收入里,我的理解对吗?
2,问父母借的钱,有正式借据,但是是存在我的澳洲账户了,这利息税我能不交吗?

发表于 2013-9-25 19:57 |显示全部楼层
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nancy.ma 发表于 2013-9-25 17:20
找到高人了,在问个问题,我分分都给你
1,年初公司发了一笔钱,是免税的,也就是说税公司承担 ...

1.如果公司帮你扣税的话,那么GROSS UP外加已扣的税来说没有任何问题

2.如果钱存在你名下产生利息,我想不出任何理由他不是你的收入
CPA&REG TAX AGENT

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